CONCORD — A former Manchester bar owner plead guilty to stealing more than $90,000 from collected meal and rental payments, tax fraud and perjury.

Timothy Gage, 49 of Manchester, formerly owned and operated TJ's Sports Bar and Grill. From July of 2008 through August of 2011, Gage stole a total of $91,917.66 when he collected meals and rentals payments from his patrons and then failed give a substantial portion of those payments to the Department of Revenue each month, NH Attorney General Joseph A. Foster said.

In a separate incident, Gage also made a false, material statement during a Department of Labor administrative hearing regarding violations of labor laws, Foster said. As a result of Gage's perjured statement, the hearing officer reduced a proposed civil penalty by $21,600.

Gage was sentenced to two one year sentences at the Merrimack House of Corrections for the theft and perjury charges.

He was also ordered to pay $91,917.66 in restitution, of which $40,000 was paid at the hearing.

Gage was also sentenced to three-and-a-half to seven years at the NH State Prison for the tax fraud charge, all of which is suspended for five years on the conditions that Gage remains in good behavior and pays the remaining $51,917.66 in restitution over an 18-month period.